ORIENT EUPEN: what changed
ORIENT EUPEN
Largest movements
- Cash +€74,914
up €74,914 (+106%), from €70,776 to €145,690
mainly Net result for the year (+€61,051) and Receivables within one year (+€25,901)
- Tangible fixed assets -€27,981
down €27,981 (-37.9%), from €73,892 to €45,910
of which Furniture and vehicles: -€22,536
- Receivables within one year -€25,901
no longer reported in 2024 (was €25,901)
- Stocks and contracts -€15,040
down €15,040 (-50.1%), from €30,051 to €15,010
- Profit (loss) carried forward +€61,051
up €61,051 (+80.2%), from €76,156 to €137,207
- Tax, wage and social debts -€32,718
down €32,718 (-59.3%), from €55,128 to €22,410
of which Taxes: -€16,463
- Trade debts -€25,183
down €25,183 (-36.4%), from €69,235 to €44,052
- Other debts +€2,842
new in 2024: €2,842
- Gross operating margin +€42,987
up €42,987 (+27.3%), from €157,549 to €200,536
- Staff costs +€11,992
up €11,992 (+12.6%), from €95,256 to €107,248
- Taxes +€7,349
up €7,349 (+68.2%), from €10,769 to €18,118
- Depreciation -€6,776
down €6,776 (-36.4%), from €18,593 to €11,817
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,619 | €206,610 | +€5,991 | +3.0% |
| Fixed assets | 21/28 | €73,892 | €45,910 | -€27,981 | -37.9% |
| Tangible fixed assets | 22/27 | €73,892 | €45,910 | -€27,981 | -37.9% |
| Land and buildings | 22 | €48,280 | €42,835 | -€5,445 | -11.3% |
| Furniture and vehicles | 24 | €25,611 | €3,075 | -€22,536 | -88.0% |
| Current assets | 29/58 | €126,728 | €160,700 | +€33,972 | +26.8% |
| Stocks and contracts in progress | 3 | €30,051 | €15,010 | -€15,040 | -50.1% |
| Stocks | 30/36 | €30,051 | €15,010 | -€15,040 | -50.1% |
| Amounts receivable within one year | 40/41 | €25,901 | - | -€25,901 | |
| Other amounts receivable | 41 | €25,901 | - | -€25,901 | |
| Cash at bank and in hand | 54/58 | €70,776 | €145,690 | +€74,914 | +106% |
| Total equity and liabilities | 10/49 | €200,619 | €206,610 | +€5,991 | +3.0% |
| Equity | 10/15 | €76,256 | €137,307 | +€61,051 | +80.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | - | -€100 | |
| Issued capital | 100 | €100 | - | -€100 | |
| Contributions outside capital | 11 | - | €100 | +€100 | |
| Other | 1109/19 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €76,156 | €137,207 | +€61,051 | +80.2% |
| Amounts payable | 17/49 | €124,363 | €69,303 | -€55,060 | -44.3% |
| Amounts payable within one year | 42/48 | €124,363 | €69,303 | -€55,060 | -44.3% |
| Trade debts | 44 | €69,235 | €44,052 | -€25,183 | -36.4% |
| Suppliers | 440/4 | €69,235 | €44,052 | -€25,183 | -36.4% |
| Taxes, remuneration and social security | 45 | €55,128 | €22,410 | -€32,718 | -59.3% |
| Taxes | 450/3 | €38,873 | €22,410 | -€16,463 | -42.4% |
| Remuneration and social security | 454/9 | €16,255 | - | -€16,255 | |
| Other amounts payable | 47/48 | - | €2,842 | +€2,842 | |
| Remuneration, social security and pensions | 62 | €95,256 | €107,248 | +€11,992 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,593 | €11,817 | -€6,776 | -36.4% |
| Other operating charges | 640/8 | €1,111 | €2,098 | +€987 | +88.9% |
| Gross operating margin | 9900 | €157,549 | €200,536 | +€42,987 | +27.3% |
| Operating profit (loss) | 9901 | €42,590 | €79,373 | +€36,783 | +86.4% |
| Financial charges | 65/66B | €1,095 | €204 | -€891 | -81.4% |
| Recurring financial charges | 65 | €1,095 | €204 | -€891 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €41,495 | €79,169 | +€37,674 | +90.8% |
| Income taxes | 67/77 | €10,769 | €18,118 | +€7,349 | +68.2% |
| Profit (loss) for the period | 9904 | €30,726 | €61,051 | +€30,324 | +98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,726 | €61,051 | +€30,324 | +98.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.